Overview
FASB’s recent major changes will have a huge impact on business in many important areas such as lease accounting, financial instruments, revenue recognition, business combinations, and more. This webinar from our SEC Conference will update you on what these changes are and show you the most effective ways to handle them.
AGENDA HIGHLIGHTS
• Accounting Standard Updates
– Financial Instruments—Credit Losses
– Derivatives and Hedging
– Government Assistance
– Leases
– Business Combinations
– Stock Compensation
– Presentation of Financial Services
– Earnings per Share
– Intangibles—Goodwill and Other
– Franchisors—Revenue from Contracts with Customers
– Reference Rate Reform
• Select New Standards
– Financial Instruments—Credit Losses
– Troubled Debt Restructuring and Vintage Disclosures
– Fair Value Hedging
– Portfolio Layered Method
– Accounting for Contract Assets/Liabilities in a Business Combination
– Contracts with Customers
– Leases
– Certain Leases with Variable Lease Payments
– Nonpublic Business Entities
– Warrant Modifications
– Exchanges of Freestanding Equity
– Issuances of Equity-Classed Awards by Nonpublic Companies
– Determining the Price of an Underlying Share
– Revenue Recognition—Nonpublic Company Franchisors
– Accounting for Intitial Franchise Fees
– Goodwill Impairment
– Evaluating Triggering Events
• FASB Technical Agenda
• Revised Effective Dates—"Two Bucket" Approach
– SEC Filers
– SRCs
– Private Companies
– Nonprofits
– Employee Benefit Plans
• Recently Issued Exposure Documents (EDs)
– Reference Rate Reform and Derivatives and Hedging
– Liabilities—Supplier Finance Program
– Interim Reporting
– Invitation to Comment—Agenda Consultation
• Emerging Issues Task Force (EITF)
LEARNING OBJECTIVE To update public company accountants and other financial professionals on the FASB's latest rule changes
and the status of current and upcoming projects and proposals.
PREREQUISITE None. ADVANCE PREPARATION None. PROGRAM LEVEL Update. NASBA FIELD OF STUDY Accounting.
DELIVERY METHOD Group Internet-Based.
This live webinar is also available as a self-study webinar
FASB Projects Update Self-Study Webinar (2 Hours)
Speakers
SPEAKER
Alysa Wix, Manager, Audit and Assurance, Accounting and Reporting Advisory, Deloitte
Workshop
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Forum
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